TMI Blog2009 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... nary jurisdiction, when the settlement commission has thought it fit not to grant any installment, grant installments assuming that under Section 32F(8) there is an implied power to grant installments. This court ordinarily, ought not to interfere in the exercise of its extra ordinary jurisdiction with the order passed by the Settlement Commission. - 2356 of 2009 - - - Dated:- 8-7-2009 - <?xml:namespace prefix = st2 /> Ferdino I. Rebello and J.H. Bhatia, JJ. [Judgment per : Ferdino I. Rebello, J. (Oral)]. - Rule : Heard forthwith. After the matter was heard, the counsel for the Petitioner has made a submission that the Petitioners are not contesting the order of the Settlement Commission but only pray that they may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was allowed to be proceeded with on 22-1-2008. The Settlement Commission thereafter passed an order on 31-10-2008. Section 32F has been substituted by Act No. 22 of 2007 with effect from 1-6-2007. Section 32F(10) as it originally stood read as under : "Where any duty payable in pursuance of an order under sub section (7) is not paid by the assessee within thirty days of the receipt of a copy of the order by him, then, whether or not the Settlement Commission has extended the time for payment of such duty or has allowed payment thereof by installments, the assessee shall be liable to pay simple interest at the rate of eighteen per cent per annum or at such other rate as notified by the Central Board of Excise and Customs on the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of an application filed on or before 31st May, 2007, the order shall be passed by 28th February, 2008 and in respect of the application made on or before 1st day of June, 2007, the order shall be passed within nine months of the application. It also provides that the amount of settlement ordered by the Commission shall in no case be less than duty liability admitted by the applicant. It further provides that the settlement amount shall be paid within 30 days of the receipt of the order and no extension for payment of settlement amount shall be granted by the Commission." From the above provisions, it would be clear that under sub-sections 32F(8) and (10) as it earlier stood, it was open to the Settlement Commission to make pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interfere with the order passed by the Settlement Commission, which is exercising quasi judicial powers. In the circumstances, can a writ court exercising extra ordinary jurisdiction, when the settlement commission has thought it fit not to grant any installment, grant installments assuming that under Section 32F(8) there is an implied power to grant installments. This court ordinarily, ought not to interfere in the exercise of its extra ordinary jurisdiction with the order passed by the Settlement Commission. 7.Apart from that as we have pointed out the language of Section 32F(10) as it earlier stood read with Section 32(7) provided for installments. That is not the case now. In other words it must be assumed that the legislature has ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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